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INDONESIA
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE
Published by CV. Adiba Aisha Amira
ISSN : -     EISSN : 30260221     DOI : -
Core Subject : Economy,
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE) is a scientific journal that publishes articles in the Business field includes conceptual ideas in the fields of Economics, Accounting, Management, business. The scopes are Human Resource Management, Marketing Management, Financial Management, Production/Operational Management, Strategic Management, Islamic Business Management, Halal Industry Management, Hajj and Umro Management, Zakat and Waqf/ Islamic Philanthropy Management, Tourism Management, Banking Management, Industrial Management, Agribusiness Management, Business Administration.
Articles 25 Documents
Search results for , issue "Vol. 2 No. 10 (2024): October" : 25 Documents clear
THE INFLUENCE OF AUDIT TENURE, TASKS COMPLEXITY, TIME BUDGET PRESSURE, AND AUDIT SPECIALIZATION ON AUDIT QUALITY Kadek Dina Heryanti; I Made Pande Dwiana Putra
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 10 (2024): October
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The aim of this research is to examineKnow the influence of audit tenure, task complexity, time budget pressure, and audit specialization on audit quality. This research was conducted at all Public Accounting Firms in Bali registered in the directory of the Indonesian Institute of Public Accountants (IAPI) in 2023 with a population of 126 auditors. The sampling technique used was purposive sampling technique and the number of samples obtained was 63 samples of auditors in 19 public accounting firms. Data collection was carried out by distributing questionnaires using a 4 point Likert scale to measure 31 question items. The data analysis technique used is multiple linear regression. Based on the results of the analysis, it was found that audit tenure and specialization had a positive effect on audit quality and had a positive effect on audit quality at the Bali Province Public Accounting Firm. Task complexity and time budget pressure have a negative effect on audit quality at the Bali Province Public Accounting Firm.
EVOLUTION OF ECONOMIC MANAGEMENT: THE INFLUENCE OF SERVICE QUALITY ON BEHAVIORAL INTENTION Yohana; Prasetyo, Budi; Subagyo, Bondan
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 10 (2024): October
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The development of economic management demonstrates a greater awareness of the relationship between consumer behavioral intentions and service excellence. Businesses can provide better customer service and boost positive word-of-mouth and economic performance by implementing a customer-centric approach and utilizing contemporary technologies. The impact of service quality on the intents of conduct in economic management has become an interesting research focus. Based on several research results conducted, there are several findings that can provide insight into the connection between behavioral intentions and service excellence. Good service quality is key to creating and maintaining positive behavioral intentions among customers. By understanding and managing the dimensions of service quality, companies can increase long-term success is influenced by a number of factors, including favorable word-of-mouth, client happiness, and loyalty in economic management.
THE APPLICATION OF FINANCIAL ACCOUNTING STANDARDS TO THE QUALITY OF FINANCIAL STATEMENTS IN MANUFACTURING COMPANIES IN INDONESIA Benediktus Rolando; Ignatius Septo Pramesworo; Rina Apriliani; Mohamad Khairi Bin Haji Othman
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 10 (2024): October
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This study discusses the effect of the application of Financial Accounting Standards (SAK) on the quality of financial statements of manufacturing companies in Indonesia. The research method used is literature review. The research findings show that companies that consistently apply SAK are able to produce more transparent, accurate, and comparable reports. Strict application of SAK also contributes to reducing record errors and manipulation of financial statements, improving information disclosure, and assisting stakeholders' economic decision making. This research confirms the importance of investment in accounting information technology and human resource training to support effective implementation of SAKs. The implication is that company management needs to commit to applicable accounting standards and invest in technology development and employee training to ensure reliable financial statements and improve the company's reputation and long-term competitiveness.
COMPARATIVE ANALYSIS OF POTENTIAL BANKRUPTCY OF CONVENTIONAL TAXI COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE Kadek Indah Putriningrum; Sayu Ketut Sutrisna Dewi
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 10 (2024): October
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Bankruptcy is a condition where a company is no longer able to pay off its obligations. For this reason, companies need an early warning that can be used to detect bankruptcy that could be detrimental to the company. There are early indications of a company that can be recognized early if the financial statements are analyzed carefully in a certain way. This research aims to determine the prediction of potential bankruptcy of conventional taxi companies listed on the Indonesia Stock Exchange (BEI) using Altman (Z-Score), Springate (S-Score), and Grover (G-Score) analysis. The type of research used in this research is descriptive research with a quantitative approach. The data used in this research are the financial reports of the companies PT Blue Bird Tbk and PT Express Transindo Utama Tbk for the 2019-2022 period which were published on the Indonesia Stock Exchange website. The research results show that the Altman (Z-Score), Springate (S-Score), Grover (G-Score) methods show different value results. The differences in predicting potential bankruptcy in the three methods are found in the ratios used as well as differences in cut off values ​​for each bankruptcy method. Based on the results of calculations using these three methods, it can be seen that the company PT Express Transindo Utama Tbk has more potential to experience bankruptcy compared to the company PT Blue Bird Tbk in the 2019-2022 period.
ANALYSIS OF MARKET REACTION TO THE PUBLICATION OF FINANCIAL REPORTS OF PHARMACEUTICAL COMPANIES BEFORE AND DURING THE COVID-19 PANDEMIC I Kadek Arka Marthayana; I Made Pande Dwiana Putra
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 10 (2024): October
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The Covid-19 pandemic has had an impact on share prices on the capital market. This is different from pharmaceutical companies whose share prices increased during the Covid-19 pandemic. This research aims to determine the market reaction as seen from the difference in average abnormal returns before and after the publication of pharmaceutical company financial reports before and during the Covid-19 pandemic. The grand theory of this research is the Efficient Market Hypothesis. The research was conducted using an event study for 15 days (t-7 to t+7) of the publication of financial reports. The population of this study used 10 pharmaceutical companies registered on the IDX for the period 2019 and 2021. The sample for this study was 40 samples each year. The hypothesis test for this research is the one sample t-test and the Wilcoxon signed rank test. The results of the hypothesis test show that before Covid-19, there was no difference in the average abnormal return before and after the publication of financial reports. However, during the Covid-19 pandemic, there was a significant difference in average abnormal returns before and after the publication of financial reports. This shows a comparison of the difference in average abnormal returns before and after the publication of pharmaceutical company financial reports before and during the Covid-19 pandemic. This indicates that financial reports published during the Covid-19 pandemic influenced investors in making investment decisions.
THE INFLUENCE OF THE NUMBER OF TOURIST VISITS, TOURIST ATTRACTIONS, OCCUPANCY LEVELS ON ORIGINAL REGIONAL INCOME IN THE SARBAGITA REGION I Gusti Agung Gede Agung Anandita Kamasan; Made Heny Urmila Dewi
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 10 (2024): October
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Tourism is one sector that has the ability to cause rapid economic change. The progress of the tourism sector has a positive impact on its contribution to regional income. The aim of this research is to provide empirical evidence regarding the influence of the number of tourist visits, number of tourist attractions and occupancy levels on local original income (PAD). This research was conducted on PAD in the Denpasar, Badung, Gianyar and Tabanan areas using secondary data obtained from the Central Statistics Agency. The number of observations in this research uses panel data, namely a combination of time series data and cross section data. The time series data used is data for each year starting from 2012-2023 (10 years). Meanwhile, the cross section data used is three districts and one city, namely Denpasar City, Badung Regency, Gianyar and Tabanan. So, the number of observations in this study was 40 observations. The data analysis technique in this research is multiple linear regression analysis. The results of the research show that the number of tourist visits, number of tourist attractions and occupancy levels have a partial and simultaneous positive effect on local original income in the Sarbagita region.
ANALYSIS OF CONSUMER PURCHASING DECISIONS ON E-COMMERCE PLATFORMS Judianto, Loso; Lanori, Tamrin; Mulyatno, Nirwan
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 10 (2024): October
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This literature research aims to analyze the factors that influence consumer purchasing decisions on e-commerce platforms. This research identifies and evaluates internal and external factors that contribute to the consumer decision-making process. Internal factors include personal needs and preferences, previous experiences, and consumer demographic conditions, while external factors include the quality of user experience, platform reputation and security, marketing strategies, and social influence from family, friends, and social media. Data was collected through surveys and in-depth interviews with e-commerce consumers to gain comprehensive insights. The research results show that consumer purchasing decisions are strongly influenced by a combination of these factors. The quality and ease of use of the platform, transaction security, and effective promotions play a significant role in driving purchasing decisions. Additionally, social influence and reviews from other users are also cited as important factors in shaping consumer perceptions and trust in the platform. In conclusion, e-commerce platforms must focus on improving user experience, ensuring the security and reliability of transactions, and implementing targeted marketing strategies to attract and retain consumers. By understanding and managing these factors effectively, e-commerce platforms can increase consumer loyalty and achieve long-term business success.
INDUSTRIAL REVOLUTION 5.0: DEVELOPMENT DESIGN OF TRANSACTIONS AND FINANCIAL ACCOUNTING SYSTEMS Rina Destiana; Prasetyo, Agus; Putrini, Camelia
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 10 (2024): October
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Industry 5.0 is the latest phase in industrial evolution that combines advanced technology with a human touch to create added value. Financial transaction models in the context of Industry 5.0 must be able to integrate digital technology, artificial intelligence and data analysis with humanitarian elements, such as ethics and sustainability. The Industrial Revolution 5.0 also provides opportunities for the development of financial accounting systems that can react and adjust more quickly to changes in the working environment. A more adaptive financial accounting system can integrate data from various sources, including advanced technologies such as AI and IoT, to provide more accurate and real-time information for business decision making. However, it should be remembered that the Industrial Revolution 5.0 is currently in the stages of discussion and development, so the implementation and design of developments in transactions and financial accounting systems in this context are still developing and may vary in each industry and company. The Industrial Revolution 5.0 brings changes in the development of transactions and financial accounting systems by integrating cutting-edge technologies with human creativity and experience, such robots, IoT, and AI. This can increase efficiency, flexibility and sustainability.
MARKETING EFFORTS THROUGH SOCIAL MEDIA ON BRAND EQUITY AND CONSUMER BEHAVIOR Hery Purnomo; Subagyo, Subagyo; Faisol, Faisol
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 10 (2024): October
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This literature research discusses marketing efforts via social media and their influence on brand equity and consumer behavior. Along with technological developments and increasing internet use, social media has become an important tool in marketing strategies. This study aims to analyze how marketing via social media can increase brand awareness, consumer loyalty and positive perceptions of the brand. This research also examines the impact of consumer interaction and involvement on social media on their purchasing decisions. The methodology used is a literature review. The research results show that social media has a significant role in building brand equity. High interaction and interesting content can create an emotional connection between consumers and brands, which ultimately increases consumer loyalty and purchase intentions. These findings provide practical implications for marketers in designing effective social media strategies and focusing on increasing brand equity and influencing consumer behavior. Significant changes in consumer behavior in recent years reflect shifting values, needs and expectations in an evolving market ecosystem. The focus on sustainability and the environment, the increasingly rapid adoption of e-commerce and online shopping, the demand for personalization, the increasing influence of social media in purchasing decisions, the demand for transparency, and the provision of seamless and interactive digital experiences, are the key factors that today determine consumer behavior.
APPLICATION OF INNOVATION MANAGEMENT STRATEGIES FOR THE COMPETITIVENESS OF ONLINE PRODUCT COMPANIES Bondan Subagyo; Hidayati, Nur; Capeg Hadmandho, Triyani
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 10 (2024): October
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In the modern industrial world, there is intense competition among all businesses as they strive to become more competitive in order to survive and compete on the worldwide market. Information technology is a vital component of the corporate world, particularly in light of the fiercely competitive commercial environment. Business strategy matters become more crucial to firm management because of this competitiveness. Innovation management strategy is an important step for online product companies to increase their competitiveness in the market. By implementing the right innovation strategy, companies can create unique products or services, meet customer needs, and face competition with competitors. By implementing the right innovation management strategy, online product companies can increase their competitiveness in the market. Implementing market orientation and innovation, adopting advanced technology, developing new business models, tailored marketing approaches, and product and service innovation are some of the steps that can help companies achieve these goals.

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